Oregon Adventures provides tours of scenic locations in Oregon. The company expects tours taken to increase dramatically compared with the prior year.

For the past year, 2011, the number of tours given were as follows:

First quarter ........ 6,000

Second quarter ....... 7,000

Third quarter ..........10,000

Fourth quarter........ 9,000

Required

Assume that sales for each quarter in 2012 will be 30 percent higher than they were in 2011 and the price per tour is $80.Prepare a sales budget by quarter for 2012.